Final answer:
The Sarbanes-Oxley Act (SOX) requires management to establish and maintain effective internal controls over financial reporting to strengthen auditor independence.
Step-by-step explanation:
The Sarbanes-Oxley Act (SOX) has strengthened auditor independence by requiring that management establish and maintain effective internal controls over financial reporting. This means that management is responsible for implementing procedures and processes to ensure accurate and reliable financial information is reported. Auditors are then able to independently review and evaluate these controls to provide an opinion on the fairness of the financial statements.